Dennis L. and Margaret J. Knudsen - Page 17




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         landscaping at ERE.  He testified that the landscaping created a             
         natural environment for the animals to thrive.                               
              Mrs. Knudsen was the primary operator of ERE and devoted a              
         significant amount of time to it.  Mrs. Knudsen also helped in               
         Dr. Knudsen’s medical practice and received wages for her                    
         services.  At one time, petitioners employed a manager of ERE to             
         help Mrs. Knudsen with the daily activities.  After the manager              
         left around 2000, Mrs. Knudsen assumed all responsibilities for              
         the daily management of ERE.                                                 
              Many of Mrs. Knudsen’s duties were demanding.  She hand or              
         bottle fed baby animals several times a day.  Mrs. Knudsen fed               
         the primates and kangaroos every day and spent about 45 minutes a            
         day feeding the birds in the breeder building.  In addition, she             
         fed the kangaroos and the giraffe fresh fruit and produce three              
         times a week.  During the winter, Mrs. Knudsen acclimated the                
         primates to the cold weather by letting them out during the day              
         and locking them up at night.                                                
              Mrs. Knudsen’s work at ERE was not always pleasurable.  She             
         performed tasks such as cleaning stalls and cages, checking the              
         heaters in the middle of a blizzard, hand feeding the birds grub             
         worms, and disposing of animal carcasses.  As a result of her                
         duties at ERE, Mrs. Knudsen sustained several injuries.  In 1999,            
         she received a permanent scar on her left temple because of a                
         bird attack.  In 2000, Mrs. Knudsen had surgery on her right                 







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